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IIA IAA-IAP Korean Exam Syllabus Topics:

IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:

1. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
B) 위험 노출을 줄이기 위한 권고사항.
C) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.

2. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

A) 공정하고 균형 잡힌 평가를 제공하십시오.
B) 가능한 한 자세한 내용을 포함하세요.
C) 전문 용어를 사용하여 지식을 입증하십시오.

3. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
B) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
C) 해당 직원은 전문적인 자격이 없습니다.

4. 다음 중 탐정 통제의 예는 무엇입니까?

A) 직무 분리.
B) 필수 권한.
C) 조정.

5. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A) 계획, 목표 및 예비 위험 평가
B) 의견 및 최종 참여 커뮤니케이션
C) 현장 조사, 분석 테스트 및 자원

Solutions: